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S1162.........................................................by STATE AFFAIRS
PEST CONTROL - MOSQUITO ABATEMENT - Amends existing law to exempt pest control
and mosquito abatement from the three percent cap from moneys raised by
property taxes, upon a public hearing being held and a determination that the
public health or economic interests could be adversely affected by insects or
by invasive species.
03/11 Senate intro - 1st rdg - to printing
03/12 Rpt prt - to Loc Gov
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-seventh Legislature First Regular Session - 2003
IN THE SENATE
SENATE BILL NO. 1162
BY STATE AFFAIRS COMMITTEE
1 AN ACT
2 RELATING TO LIMITATION ON BUDGET REQUESTS FROM PROPERTY TAXES; AMENDING SEC-
3 TION 63-802, IDAHO CODE, TO EXEMPT PEST CONTROL AND MOSQUITO ABATEMENT
4 ACTIVITIES FROM THE THREE PERCENT CAP, UPON A PUBLIC HEARING BEING HELD
5 AND A DETERMINATION THAT THE PUBLIC HEALTH OR ECONOMIC INTERESTS COULD BE
6 ADVERSELY AFFECTED BY INSECTS OR BY INVASIVE SPECIES; DECLARING AN EMER-
7 GENCY AND PROVIDING RETROACTIVE APPLICATION.
8 Be It Enacted by the Legislature of the State of Idaho:
9 SECTION 1. That Section 63-802, Idaho Code, be, and the same is hereby
10 amended to read as follows:
11 63-802. LIMITATION ON BUDGET REQUESTS -- LIMITATION ON TAX CHARGES --
12 EXCEPTIONS. (1) Except as provided in subsection (3) of this section for tax
13 year 1995, and each year thereafter, no taxing district shall certify a budget
14 request for an amount of property tax revenues to finance an annual budget
15 that exceeds the greater of:
16 (a) The dollar amount of property taxes certified for its annual budget
17 for any one (1) of the three (3) tax years preceding the current tax year,
18 whichever is greater, which amount may be increased by a growth factor of
19 not to exceed three percent (3%) plus the amount of revenue that would
20 have been generated by applying the levy of the previous year, not includ-
21 ing any levy described in subsection (4) of this section, to any increase
22 in market value subject to taxation resulting from new construction or
23 change of land use classification as evidenced by the value shown on the
24 new construction roll compiled pursuant to section 63-301A, Idaho Code;
25 and by the value of annexation during the previous calendar year, as cer-
26 tified by the state tax commission for market values of operating property
27 of public utilities and by the county assessor; or
28 (b) The dollar amount of property taxes certified for its annual budget
29 during the last year in which a levy was made; or
30 (c) The dollar amount of the actual budget request, if the taxing dis-
31 trict is newly created; or
32 (d) In the case of school districts, the restriction imposed in section
33 33-802, Idaho Code; or
34 (e) In the case of a nonschool district for which less than the maximum
35 allowable increase in the dollar amount of property taxes is certified
36 for annual budget purposes in any one (1) year, such a district may, in
37 any following year, recover the foregone increase by certifying, in addi-
38 tion to any increase otherwise allowed, an amount not to exceed one hun-
39 dred percent (100%) of the increase originally foregone. Said additional
40 amount shall be included in future calculations for increases as allowed;
41 or
42 (f) In the case of cities, if the immediately preceding year's levy sub-
43 ject to the limitation provided by this section, is less than 0.004, the
2
1 city may increase its budget by an amount not to exceed the difference
2 between 0.004 and actual prior year's levy multiplied by the prior year's
3 market value for assessment purposes. The additional amount must be
4 approved by sixty percent (60%) of the voters voting on the question at an
5 election called for that purpose and held on the date in May or November
6 provided by law, and may be included in the annual budget of the city for
7 purposes of this section; or
8 (g) A library district may submit to the electors within the district the
9 question of whether the budget from property tax revenues may be increased
10 beyond the amount authorized in this section, but not beyond the levy
11 authorized in section 33-2724, Idaho Code. The additional amount must be
12 approved by sixty-six and two-thirds percent (66 2/3%) or more of the
13 voters voting on the question at an election called for that purpose and
14 held on the May or November dates provided by section 34-106, Idaho Code.
15 If approved by the required minimum sixty-six and two-thirds percent
16 (66 2/3%) of the voters voting at the election, the new budget amount
17 shall be the base budget for the purposes of this section; or
18 (h) In the instance or case of cooperative service agencies, the restric-
19 tions imposed in sections 33-315 through 33-318, Idaho Code; or
20 (i) In the instance or case of pest control districts or counties per-
21 forming pest control functions pursuant to chapter 26, title 25, Idaho
22 Code, the restrictions imposed in chapter 26, title 25, Idaho Code, and in
23 the instance or case of mosquito abatement districts pursuant to chapter
24 28, title 39, Idaho Code, the restrictions imposed in chapter 28, title
25 39, Idaho Code, after a public hearing has been held within the county or
26 counties of the district or within the county if the county is performing
27 the pest control or mosquito abatement function and a determination that
28 the public health or economic interests could be adversely affected by
29 insects or by invasive species.
30 (2) In the case of fire districts, during the year immediately following
31 the election of a public utility or public utilities to consent to be provided
32 fire protection pursuant to section 31-1422, Idaho Code, the maximum amount of
33 property tax revenues permitted in subsection (1) of this section may be
34 increased by an amount equal to the current year's taxable value of the con-
35 senting public utility or public utilities multiplied by that portion of the
36 prior year's levy subject to the limitation provided by subsection (1) of this
37 section.
38 (3) No board of county commissioners shall set a levy, nor shall the
39 state tax commission approve a levy for annual budget purposes which exceeds
40 the limitation imposed in subsection (1) of this section, unless authority to
41 exceed such limitation has been approved by a majority of the taxing
42 district's electors voting on the question at an election called for that pur-
43 pose and held pursuant to section 34-106, Idaho Code, provided however, that
44 such voter approval shall be for a period of not to exceed two (2) years.
45 (4) The amount of property tax revenues to finance an annual budget does
46 not include revenues from nonproperty tax sources, and does not include reve-
47 nue from levies that are voter approved for bonds, override levies or supple-
48 mental levies, plant facilities reserve fund levies, school emergency fund
49 levies or for levies applicable to newly annexed property or for levies appli-
50 cable to new construction as evidenced by the value of property subject to the
51 occupancy tax pursuant to section 63-317, Idaho Code, for the preceding tax
52 year.
53 SECTION 2. An emergency existing therefor, which emergency is hereby
54 declared to exist, this act shall be in full force and effect on and after its
3
1 passage and approval, and retroactively to January 1, 2003.
STATEMENT OF PURPOSE
RS 12940C1
The West Nile virus is expected to break out in Idaho in the
coming months. This may require aggressive control of mosquitos. This is
also occurring on top of a record warm winter in many areas of the
Northwest which benefits survival and reproduction of insect pests.
There are two separate legal mechanisms which allow local
governments to control insect and other pests. Both come under the 3
percent cap on budget increases.
This proposal would allow for the lifting of the 3 percent cap
following a public hearing and a determination that the public health or
economic interests could be adversely affected by insects or by invasive
species.
FISCAL IMPACT
There would be minimal property tax increases up to the allowed
levy limit for counties or mosquito abatement districts, but other costs
to the economy and taxpayers should be reduced as a result of control
efforts. The West Nile virus could result in considerable costs for
public health and medical costs for humans and affected animals.
Contact
Name: Senator Laird Noh
Phone: 332-1333
STATEMENT OF PURPOSE/FISCAL NOTE S 1162